1.

During the year, your client changed from the straight-line to an accelerated method of depreciation. This change has no material effect on the current year's financial statements, but will have a substantial effect in later years. You agree with the change, which is adequately disclosed. The auditor will most likely issue a(an):

Group of answer choices

Standard unmodified opinion

Unmodified opinion with explanatory paragraph

Unmodified opinion with changes to standard report wording

Qualified opinion

Disclaimer of opinion

Adverse opinion

2. Indicate the primary form of audit evidence for this procedure:

Trace amounts recorded in the sales journal to amounts recorded in the accounts receivable subledger.

Group of answer choices

Physical examination

Confirmation

Inspection

Observation

Inquiries of client

Recalculation

Reperformance

Analytical procedures